FAC Explorer

Finding 1057431 (2023-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-12
Audit: 317091
Organization: Heartland Alliance for Human Needs & Human Rights (IL)
Auditor: Grant Thornton LLP

AI Summary

  • Core Issue: The Organization did not submit the required data collection form and reporting package to the Federal Audit Clearinghouse on time.
  • Impacted Requirements: This finding violates CFR Section 200.303 and 2 CFR Section 200.512(a), which mandate timely reporting for federal awards.
  • Recommended Follow-Up: Enforce existing policies to ensure compliance with reporting deadlines and prevent future delays.

Finding Text

FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 480973 2023-005
    Significant Deficiency Repeat
  • 480974 2023-005
    Significant Deficiency Repeat
  • 480975 2023-005
    Significant Deficiency Repeat
  • 480976 2023-005
    Significant Deficiency Repeat
  • 480977 2023-005
    Significant Deficiency Repeat
  • 480978 2023-001
    Significant Deficiency
  • 480979 2023-001
    Significant Deficiency
  • 480980 2023-002
    Significant Deficiency Repeat
  • 480981 2023-002
    Significant Deficiency Repeat
  • 480982 2023-005
    Significant Deficiency Repeat
  • 480983 2023-005
    Significant Deficiency Repeat
  • 480984 2023-003
    Significant Deficiency
  • 480985 2023-004
    Significant Deficiency
  • 480986 2023-005
    Significant Deficiency Repeat
  • 480987 2023-005
    Significant Deficiency Repeat
  • 480988 2023-005
    Significant Deficiency Repeat
  • 480989 2023-005
    Significant Deficiency Repeat
  • 1057415 2023-005
    Significant Deficiency Repeat
  • 1057416 2023-005
    Significant Deficiency Repeat
  • 1057417 2023-005
    Significant Deficiency Repeat
  • 1057418 2023-005
    Significant Deficiency Repeat
  • 1057419 2023-005
    Significant Deficiency Repeat
  • 1057420 2023-001
    Significant Deficiency
  • 1057421 2023-001
    Significant Deficiency
  • 1057422 2023-002
    Significant Deficiency Repeat
  • 1057423 2023-002
    Significant Deficiency Repeat
  • 1057424 2023-005
    Significant Deficiency Repeat
  • 1057425 2023-005
    Significant Deficiency Repeat
  • 1057426 2023-003
    Significant Deficiency
  • 1057427 2023-004
    Significant Deficiency
  • 1057428 2023-005
    Significant Deficiency Repeat
  • 1057429 2023-005
    Significant Deficiency Repeat
  • 1057430 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.676 Unaccompanied Alien Children Program $5.75M
14.181 Supportive Housing for Persons with Disabilities $3.13M
98.001 Usaid Foreign Assistance for Programs Overseas $2.34M
19.518 Overseas Refugee Assistance Programs for Western Hemisphere $1.71M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.51M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $797,852
14.896 Family Self-Sufficiency Program $710,086
93.011 National Organizations of State and Local Officials $596,606
84.002 Adult Education - Basic Grants to States $566,592
64.033 Va Supportive Services for Veteran Families Program $501,728
93.604 Assistance for Torture Victims $488,408
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $435,281
16.575 Crime Victim Assistance $352,619
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $339,527
14.241 Housing Opportunities for Persons with Aids $280,255
10.553 School Breakfast Program $250,906
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $242,161
14.239 Home Investment Partnerships Program $220,000
14.326 Project Rental Assistance Demonstration (pra Demo) Program of Section 811 Supportive Housing for Persons with Disabilities $167,654
19.345 International Programs to Support Democracy, Human Rights and Labor $163,033
14.871 Section 8 Housing Choice Vouchers $142,030
14.195 Section 8 Housing Assistance Payments Program $136,266
19.019 International Programs to Combat Human Trafficking $134,259
97.027 Emergency Management Institute (emi)_independent Study Program $120,929
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $113,598
93.917 Hiv Care Formula Grants $106,924
93.914 Hiv Emergency Relief Project Grants $90,211
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $89,761
14.267 Continuum of Care Program $85,050
93.576 Refugee and Entrant Assistance_discretionary Grants $81,047
93.566 Refugee and Entrant Assistance_state Administered Programs $80,859
19.221 Iran Assistance Program $76,629
14.850 Public and Indian Housing $65,233
21.027 Coronavirus State and Local Fiscal Recovery Funds $61,628
19.016 Iraq Assistance Program $57,202
14.238 Shelter Plus Care $47,473
16.320 Services for Trafficking Victims $45,291
93.247 Advanced Nursing Education Grant Program $34,611
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $30,542
14.218 Community Development Block Grants/entitlement Grants $24,113
93.598 Services to Victims of A Severe Form of Trafficking $21,007
93.958 Block Grants for Community Mental Health Services $20,320
16.816 John R. Justice Prosecutors and Defenders Incentive Act $19,813
14.235 Supportive Housing Program $15,441
93.236 Grants to States to Support Oral Health Workforce Activities $13,514
19.510 U.s. Refugee Admissions Program $12,349
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $8,198